transpor linhas para colunas em sql

--Can have more columns like A,B,...
DECLARE @tbl TABLE
(
TOTAL INT,
CHARGE FLOAT,
PAYMENT FLOAT,
MONTHYEAR VARCHAR(50)
)


--Test data
INSERT INTO @tbl SELECT 661, 157832.24, 82967.80, 'Oct2013'
INSERT INTO @tbl SELECT 612,     95030.52,    17824.28, 'Nov2013'
INSERT INTO @tbl SELECT 584     ,90256.35,    16732.91, 'Dec2013'

--Can be a physical table
CREATE TABLE #FinalTbl 
(
DATA VARCHAR(100)
)

--inserted hardcode records in data column. To add it dynamically you would need to loop through information_schema.columns
--SELECT *
--FROM information_schema.columns
--WHERE table_name = 'tbl_name'
INSERT INTO #FinalTbl
VALUES ('TOTAL')

INSERT INTO #FinalTbl
VALUES ('CHARGE')

INSERT INTO #FinalTbl
VALUES ('PAYMENT')

DECLARE @StartCount INT, @TotalCount INT, @Query VARCHAR(5000), @TOTAL INT,@CHARGE FLOAT,@PAYMENT FLOAT,@MONTHYEAR VARCHAR(50)

SELECT @TotalCount = COUNT(*) FROM @tbl;
SET @StartCount = 1;

WHILE(@StartCount <= @TotalCount)
BEGIN
    SELECT @TOTAL = TOTAL, 
    @CHARGE = CHARGE,
    @PAYMENT = PAYMENT,
    @MONTHYEAR = MONTHYEAR  
    FROM
    (SELECT ROW_NUMBER() over(ORDER BY MONTHYEAR) AS ROWNUM, * FROM @tbl) as tbl
    WHERE ROWNUM = @StartCount

    SELECT @Query = 'ALTER TABLE #FinalTbl ADD ' + @MONTHYEAR + ' VARCHAR(1000)'
    EXEC (@Query)

    SELECT @Query = 'UPDATE #FinalTbl SET ' + @MONTHYEAR + ' = ''' + CONVERT(VARCHAR(50), @TOTAL) + ''' WHERE DATA = ''TOTAL'''
    EXEC (@Query)

    SELECT @Query = 'UPDATE #FinalTbl SET ' + @MONTHYEAR + ' = ''' + CONVERT(VARCHAR(50), @CHARGE) + ''' WHERE DATA = ''CHARGE'''
    EXEC (@Query)

    SELECT @Query = 'UPDATE #FinalTbl SET ' + @MONTHYEAR + ' = ''' + CONVERT(VARCHAR(50), @PAYMENT) + ''' WHERE DATA = ''PAYMENT'''
    EXEC (@Query)

    SELECT @StartCount = @StartCount + 1
END

SELECT * FROM #FinalTbl

DROP TABLE #FinalTbl